Examlex
How is the Standard of Ur different from Lyre with Bull's Head?
Lower of Cost
A method of inventory valuation where the inventory items are recorded at the lower of their original cost or the market value at the time of the financial statement preparation.
Net Realizable Value
The estimated selling price of goods, minus the cost of their sale or completion.
Ending Inventory
The final value of goods available for sale at the end of an accounting period, calculated before the next period's beginning inventory.
Cost of Goods Sold
An expense reflecting the direct costs attributable to the production of the goods sold by a company.
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